Krupanidhi Educational Trust v. DIT (E)

152 TTJ 673Income Tax Appellate Tribunal#22730 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2021.

Judgments citing Krupanidhi Educational Trust v. DIT (E)

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…s of the activities of the trust or the institution. While considering the registration under section 12AA, the scope of enquiry of the Commissioner would be limited to the aforesaid extent only." (v)The decision of Krupanidhi Educational Trust Vs. DIT (E) – 152 TTJ 673, wherein it is held as under :- The DIT(E) in the order u/s 12AA(3) of the Act, do not make out any case, which can show the activities of the assessee are not genuine or that the activities of the assessee are not being carried out in accordance with the objects of the trust or institution. The fact that the Assessee was paying commission to per…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…s of the activities of the trust or the institution. While considering the registration under section 12AA, the scope of enquiry of the Commissioner would be limited to the aforesaid extent only." (v)The decision of Krupanidhi Educational Trust Vs. DIT (E) – 152 TTJ 673, wherein it is held as under :- The DIT(E) in the order u/s 12AA(3) of the Act, do not make out any case, which can show the activities of the assessee are not genuine or that the activities of the assessee are not being carried out in accordance with the objects of the trust or institution. The fact that the Assessee was paying commission to per…

Chirayu Charitable Foundation, Bhopal vs. PCIT (Central), Bhopal

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

…nataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman 274 (Karn). (ii) Hon'ble Allahabad High Court in the case of Red Rose School reported in (2007) 163 Taxman 19 (All) (iii) Krupanidhi Educational Trust Vs. DIT (E) – 152 TTJ 673. (iv) Prabodhan Prasarak Shikshan Santhan Vs. DCIT – 152 ITD 473 (Pune) (v) Rajasthan Vikas Sansthan Vs. CIT reported in 78 DTR 411 (Raj) Submissions to contradict the allegation that the donation of Rs. 81590000 is unexplained corpus donation u/s. 68 : 12.1. The addition of Rs. 81590000 is with respect to the donation received by the assessee…

Krupanidhi Educational Trust v. DIT (E) (152 TTJ 673) — Cited in 3 Judgments | BharatTax